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Key features of the Small Business Tax Tribunal
1. Tax concierge service through the Small Business Ombudsman.
2. 10 tax clinics through Universities to assist small business people.
3. A dedicated Small Business Tax Tribunal operating within the Administrative Appeals Tribunal. The SBTT will:
- Be totally separate from ATO.
- Generally NOT involve lawyers.
- Appoint a case manager to support the taxpayer.
- Make decisions within 28 days of a hearing.
- Require a payment of $500 from the taxpayer for each appeal.
- ABN cancellations will be appealable to the SBTT.
- If the ATO uses external lawyers, the ATO must pay for the self-employed person to have ‘equivalent legal representation’.
- The AAT’s guide to the operation of the Small Business Tax Tribunal
- The ATO’s statement on how it will conduct itself in the SBTT.
How the Tribunal became a reality after we launched our campaign
- Our campaign for a Small Business Tax Tribunal started in February 2017.
- The Morrison government announced they would do this in late November 2018.
- The Tribunal started on 1 March 2019.
- We thanked all the people who campaigned and worked to make the Small Business Tax Tribunal a reality.